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1993 (4) TMI 290 - MADRAS HIGH COURT The court dismissed the writ petitions, ruling that the supply of food and drinks in hotels/restaurants is subject to sales tax under the Tamil Nadu General Sales Tax Act, 1959, as amended by the Forty-sixth Amendment to the Constitution. It was determined that there is no requirement for a separate charging section, and the entire turnover from such supply, including the service portion, can be taxed. Additionally, the cancellation of a notification does not revive an earlier notification granting total exemption.
2014 (12) TMI 38 - ANDHRA PRADESH HIGH COURT Challenge to the service tax inquiry - Levy of service tax on restaurants - Restaurants already subjected to sales tax - Held that:- If we read the language employed in Section 14 of the Act, then we can have a presumption without any doubt that the authorities have only issued summons intending to enquire into alleged evasion. Therefore, the petitioner will appear before the authority concerned to know what is the real intention of the issuing authority (sic) vis-a-vis its nexus and if the real... ... ...
2014 (4) TMI 543 - BOMBAY HIGH COURT Whether Tribunal was correct in holding the sales of mineral water by way of service in the restaurant as the sales of non-alcoholic drinks falling under Schedule Entry C-II-14, when there is a specific Schedule Entry C-II-17 for mineral water - Mineral water - Classification – Interpretation of Statute - Sales by way of service as the sales of non-alcoholic drinks in the restaurant – Held that:- Mineral water does fall under entries C-II-17 - However, it also falls under entry C-II-14 for miner... ... ...
1990 (8) TMI 358 - BOMBAY HIGH COURT The court upheld the liability of the restaurant owner to pay sales tax on the amount received from customers for serving food, based on the retrospective constitutional amendment granting State Legislatures the power to levy taxes on food supply. The court rejected the argument that the post-1983 definition of "sale" could not validate the tax for the earlier period, emphasizing the legislative competence provided by the constitutional amendment. The decision affirmed the tax assessment and answered the reference in favor of tax liability without awarding costs.
1982 (1) TMI 209 - RAJASTHAN HIGH COURT The Supreme Court dismissed the writ petitions filed by hotel and restaurant owners challenging sales tax assessment notices. Citing precedents, the Court emphasized that transactions involving serving food and drinks may not always constitute a sale, requiring an inquiry by the assessing authority to determine the dominant intention of the transaction. The Court highlighted the need for a case-by-case analysis considering factors like separate service charges and the nature of the transaction to establish if sales tax is applicable. The judgment allows the assessing authority to conduct a detailed inquiry based on the Court's guidance.
1981 (1) TMI 235 - BOMBAY HIGH COURT The Court clarified that the exemption under entry 14 of Schedule A to the Bombay Sales Tax Act, 1959 applies only to transactions qualifying as sales, emphasizing that establishments like hotels and restaurants primarily offer services beyond simple sale of goods. The Court directed a comprehensive evaluation to determine if the establishment was primarily for sweetmeat sales, criticizing the Tribunal's narrow approach. The case was remanded for further assessment, with costs awarded to the respondents.
1994 (7) TMI 282 - Supreme Court Whether in a hotel or restaurant does not constitute a sale of food for the purpose of levy of sales tax? Held that:- Appeal allowed. Set aside the impugned order of the High Court dated March 19, 1982, allow the review applications filed by the Commissioner of Sales Tax, U.P., Lucknow, before the High Court and set aside the order dated December 13, 1979, passed by the High Court in sales tax revisions. We remand the case to the Sales Tax Officer concerned who will hold the assessment proceedin... ... ...
2000 (11) TMI 1065 - Supreme Court Transfer of property - Held that:- Appeal dismissed. In the present case, when a customer goes to a restaurant and orders food and in respect of which he pays the price indicated therein and the said food items are supplied to him, it would clearly be a case of transfer of property in goods to the customer. Whether the customer eats the entire or part of the dish or chooses not to eat at all would make no difference if he pays for the dishes supplied. The moment the dish is supplied and sale pri... ... ...
1988 (10) TMI 264 - MADRAS HIGH COURT The court allowed the writ petition, ruling that transactions involving the supply of food and drink in hotels and restaurants were not subject to sales tax. It held that the subsequent government order imposing conditions on the waiver of sales tax was invalid. The court also applied the principle of promissory estoppel against the State and deemed the writ petition by the petitioner-Association maintainable. No costs were awarded in the case.
1990 (2) TMI 286 - MADRAS HIGH COURT The court upheld the constitutionality of G.O.P. No. 198, which exempted hotels/restaurants with a turnover below Rs. 10 lakhs from sales tax on food and drinks. It found the classification based on turnover reasonable and not in violation of Article 14. The court also affirmed the levy of sales tax on the supply of food and drinks in hotels/restaurants under the Tamil Nadu General Sales Tax Act, rejecting arguments against this levy. Additionally, the court deemed the classification of hotels based on turnover for tax purposes as valid and confirmed the legislative competence post the Constitution (Forty-sixth Amendment) Act, 1982. All writ petitions were dismissed without costs.
1986 (1) TMI 362 - MADRAS HIGH COURT The Court held that the supply of food and drinks in restaurants during the relevant assessment years was not taxable under the Tamil Nadu General Sales Tax Act. The conditions imposed by G.O. Ms. No. 1187 were deemed discriminatory and unenforceable. The Court dismissed the tax cases, allowed the writ appeals, and granted the assessees the benefits of the waiver under G.O. Ms. No. 1187.
2000 (7) TMI 956 - KERALA HIGH COURT The High Court of Kerala upheld the Sales Tax Appellate Tribunal's decision to grant exemption on the turnover of cooked food sold by the assessee in the restaurant. The Tribunal correctly applied the law and exemption notification, determining that the establishment did not qualify as a bar attached or star hotel, thus justifying the exemption from taxation under the Kerala General Sales Tax Act. The High Court dismissed the revision petition, affirming the Tribunal's ruling.
1991 (7) TMI 354 - MADRAS HIGH COURT The court dismissed the writ petitions, ruling that the cancellation of G.O. P. No. 198 did not revive the earlier exemption notification G.O. P. No. 570. The court upheld the validity of the subsequent notifications and their amendments, confirming the tax liabilities as per the latest applicable notification.
1988 (4) TMI 418 - RAJASTHAN HIGH COURT The Rajasthan High Court upheld the exemption for transactions by restaurants, canteens, and eating houses serving food, snacks, and beverages before 2nd February, 1983, under the Constitution (Forty-sixth Amendment) Act, 1982. The Court dismissed the revisions challenging the applicability of sales tax on such transactions, emphasizing the clear exemption provided by sub-section (2) of section 6 of the Amendment Act. The decision clarified that tax liabilities for pre-Amendment Act transactions by eateries were relieved under this provision, maintaining consistency with the legal framework established by the Forty-sixth Amendment Act.
1980 (9) TMI 260 - ANDHRA PRADESH HIGH COURT The court held that the supply of food and drinks by restaurants to customers does not constitute a sale under the A.P. General Sales Tax Act. It emphasized that the service of meals and foodstuffs in restaurants is not taxable. The court applied the dominant object test to determine tax liability, stating that if the primary purpose is the sale of food, it is taxable. The burden of proof lies with the dealer to show that customers do not have the right to take away food. All existing assessment orders were set aside, and assessing authorities were directed to reassess cases based on these principles. The court allowed appeals to the Supreme Court on the taxability of foodstuffs but dismissed appeals on sales across the counter.
1983 (1) TMI 219 - PUNJAB AND HARYANA HIGH COURT The Punjab and Haryana High Court, through Justice Sukhdev Singh Kang, ruled in favor of restaurant owners in a case concerning the assessment of sales tax on food and drinks served in restaurants. The court found that the dominant object of the transactions was the provision of services rather than the sale of food, emphasizing the importance of factual determinations in distinguishing between service and sale for tax liability purposes. The court quashed the assessment orders and notices issued by the Assessing Authority, highlighting the burden of proof on the revenue department to establish sales in such transactions.
1996 (6) TMI 323 - ANDHRA PRADESH HIGH COURT The High Court of Andhra Pradesh ruled that a shop serving cool drinks and ice-creams qualifies as a "restaurant" for sales tax exemption under G.O. Ms. No. 1025. The Court interpreted the notification broadly to include establishments offering refreshments, extending the definition of a restaurant. It upheld the Tribunal's decision to grant the exemption, finding that the shop fell within the exemption criteria for small eating houses and hotels with turnovers below a specified limit. Consequently, the Court dismissed the tax revision cases, affirming the benefit of exemption for the shop serving cool drinks and ice-creams.
1993 (7) TMI 319 - BOMBAY HIGH COURT The Court upheld the State's authority to levy sales tax on food and beverages supplied in hotels/restaurants, citing historical practice and legislative provisions. The validity of the Forty-sixth Amendment to the Constitution, allowing such taxation, was affirmed. Entries in the Bombay Sales Tax Act, 1959, imposing tax on food articles based on sale price and star ratings of hotels/restaurants, were deemed constitutional. Challenges on grounds of discriminatory tax rates and classification were dismissed. The Court rejected the writ petition, finding no violation of Article 14 and denying further appeals or interim relief to the petitioner.
2014 (4) TMI 447 - BOMBAY HIGH COURT Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause (zzzzv) of clause (105) of Section 65 - power of state government to levy Sales Tax / Value Added Tax (VAT) - Subclause (f) of Clause (29A) of Article 366 - Held that:- When the State imposes or levies the sales tax on goods, it is not charging or taxing the services, but sale thereof. The service t... ... ...
1988 (9) TMI 337 - KARNATAKA HIGH COURT The court upheld the validity of Section 2(t) of the Karnataka Sales Tax Act, as amended by Act 23 of 1983, and explanation (3A) to the definition of "sale." Additionally, the court found that the assessments for the periods prior to 7th September 1978 were valid, dismissing the petitioners' arguments challenging the taxation of food and drink sales during that time. Consequently, the writ petitions were dismissed.
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